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TMI Blog2024 (9) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax - activity of transmission of electricity, erection of towers, etc. - N/N. 11/2010-S.T. dated 27.02.2010 read with N/N. 45/2010-S.T. dated 20.07.2010 - HELD THAT:- As the appellant have already paid the entire amount of Service Tax, along with interest, and 25% of the penalty imposed under Section 78 of the Finance Act, 1994, in these circumstances, the proceedings against the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. 2. The facts of the case are that the appellant are engaged in providing commercial or industrial construction service and erection, commissioning or installation service on turnkey basis. The services provided relate to erection, installation and commissioning of transmission towers, drawing H.T. lines, construction of sub-stations, etc., including testing, analysis, commissioning, etc., f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation was conducted and during the course of investigation, it was found that the appellant had not paid appropriate Service Tax. Thereafter, a Show Cause Notice was issued to both the appellants. 3.1. The appellants paid a certain amount before issuance of the Show Cause Notice and rest of the amount was paid after issuance of the Show Cause Notice. In the Notice, the amount paid by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with interest, and 25% of the penalty imposed under Section 78 of the Finance Act, 1994, in these circumstances, the proceedings against the appellants are to be closed. Accordingly, the penalties imposed on the appellant under Section 77 of the Finance Act, 1994 and the co-appellant under Section 78(1) of the Finance Act, 1994 are set aside. 7. In these terms, the appeals are allowed. ( Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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